Legal framework
Law n°94-42 of 07/03/1994, as amended and supplemented by laws n°96-59 and n°98-102, and the implementing decrees.
Definition
The export and import of goods and products, as well as any operation of international trade and brokerage.
Terms of exercise
Minimum capital of 150 000 dinars, to be paid in full upon incorporation of the company.
Investment declaration
Filing an investment declaration with the Export Promotion Center (CEPEX), which issues a deposit certificate.
Minimum export threshold
At least 50% of annual sales from exports of Tunisian origin products, reduced to 30% if the company achieves an export turnover of at least one million dinars.
Totally / partially exporting
Fully exporting: commitment to realize at least 80% of sales for export (total exemption from import duties and taxes on goods).Partially exporting companies: tax advantages for export operations.
Exchange rate regime and bonded warehouse
Resident or non-resident companies (non-resident if $\ge$ 66% of the capital is held by non-residents in foreign currency).Possibility of benefiting from the fictitious warehouse regime for customs storage with a view to re-exportation or transfer to wholly exporting companies.